Comfort Firsts regular price to retail customers is $15 per pair of slippers. A customer submits a special order to purchase 10,000 pairs at a special sales price of $11 per pair. Comfort First is currently operating below its capacity and making 200,000 pairs of slippers with a total cost of $2,500,000 (direct materials $970,000, direct labor $730,000, variable overhead $240,000, and fixed overhead $560,000). At full capacity, Comfort First can make 250,000 pairs of slippers.

1. Whats the average cost to make each pair of slippers? 2. Whats the cost to make each additional pair of slippers? 3. Should Comfort First accept the special order?